"Employers should continue to review their benefit plans and policies with respect to benefits extended to employees' same-sex spouses. Year-end amendments may be required for qualified retirement plans to comply with the IRS guidance on Windsor. The recent DOL guidance may require employers to change their policies with respect to FMLA-protected leave to care for a same-sex spouse with a serious medical condition. In addition, employers with self-insured plans may want to consider whether to extend spousal coverage to same-sex spouses in light of [Roe v. Empire Blue Cross Blue Shield] and other challenges that will likely follow."